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Index of Amendments

          

NOTICES OF AMENDMENTS

given up to and including

Tuesday 5th February 2002


New Amendments handed in are marked thus *

CONSIDERATION OF BILL

TAX CREDITS BILL, AS AMENDED


NEW CLAUSES

Recipients of children's tax credit prior to April 2003

   

Steve Webb
Mr David Heath
Richard Younger-Ross

NC1

To move the following Clause:—

       'Persons in receipt of children's tax credit immediately prior to April 2003 shall continue to receive tax credit of the same amount after that date in any case where their award of child tax credit under this Act would be of a lesser amount, for as long as they are responsible for one or more children or qualifying young persons.'.


Means of payment of tax credits to recipients

   

Steve Webb
Mr David Heath
Richard Younger-Ross

NC2

To move the following Clause:—

    '(1)   Subject to subsection (2), a person to whom an award of tax credit has been made shall be entitled to receive it by means of a book of serial orders at a post office.

    (2)   Regulations may provide that the entitlement in subsection (1) shall end when arrangements are in place for any recipient who so wishes to receive payment into a basic account accessible at a Post Office in which case that entitlement shall be replaced by an entitlement to payment into such an account.

    (3)   This section applies to payments—

      (a) of child tax credit and any payments of working tax credit being made directly by the Board under section 23, and

      (b) of working tax credit being paid by employers by virtue of section 24.'.


Effect of working tax credit on housing or council tax benefits

   

Steve Webb
Mr David Heath
Richard Younger-Ross

NC4

To move the following Clause:—

       'No award of working tax credit under this Act shall be taken into account in the determination of any housing or council tax benefit to which a person may be entitled under any other enactment.'.


Aggravated tax credit fraud

   

Mr Howard Flight
Mr James Clappison
Mr Peter Luff
Mr Frank Field

NC6

To move the following Clause:—

    '(1)   A person is guilty of aggravated tax credit fraud if he is knowingly concerned in any fraudulent activity undertaken with a view to obtaining payments of a tax credit by him or any other person and—

      (a) tax credits have been fraudulently obtained by himself or another in excess of the prescribed sum; or

      (b) he has been convicted of an offence under the provisions of this Act or a benefit offence as defined by section 7 of the Social Security Fraud Act 2001 within the preceding five years.

    (2)   A person who commits an offence under subsection (1) is liable—

      (a) on summary conviction, to imprisonment for a term not exceeding six months, or a fine not exceeding the statutory maximum, or both, or

      (b) on conviction on indictment, to imprisonment for a term not exceeding fourteen years, or a fine, or both.

    (3)   Regulations may make provision as to the prescribed sum in subsection (1).'.


Access to social fund

   

Mr Howard Flight
Mr James Clappison
Mr Peter Luff

NC7

To move the following Clause:—

       'Before the coming into effect of this Act, the Secretary of State shall lay before Parliament regulations providing for the conditions and qualifications for access to the social fund of persons ceasing to qualify for income support or income based job seekers allowance upon the coming into effect of this Act.'.


Access to passported benefits

   

Mr Howard Flight
Mr James Clappison
Mr Peter Luff

NC8

To move the following Clause:—

       'Before the coming into effect of this Act, the Secretary of State shall lay before Parliament regulations providing for the conditions and qualifications for access to passported benefits provided by the Secretary of State, devolved administrations and local authorities which prior to the coming into effect of this Act had been afforded by qualifying for working families tax credit, income support or income based jobs seekers allowance.'.


Negative income tax returns (No. 2)
   

Mr Howard Flight
Mr James Clappison
Mr Peter Luff

NC9

To move the following Clause:—

    '(1)   Regulations shall provide for the Board to require from every person in receipt of a tax credit for any part of a year a return for that year, and for the following year, containing such information as is necessary to enable the Board to determine the level of tax credits to which the person was entitled for that year.

    (2)   The requirement imposed under subsection (1) is additional to any obligations arising under section 17 above.'.


   

Steve Webb
Mr David Heath
Richard Younger-Ross

1

Page     1,     line     12     [Clause 1]     at end insert '(subject to the exception provided in section (Recipients of children's tax credit prior to April 2003))'.


   

Mr Howard Flight
Mr James Clappison
Mr Peter Luff

6

Page     2     line     14     [Clause     2],     at end insert 'but such deductions in respect of those not paying income tax shall none the less be accounted for as government expenditure in accordance with the requirements of European Standard of Accounting 95.'.


   

Mr Howard Flight
Mr James Clappison
Mr Peter Luff

7

Page     6,     line     5     [Clause     7],     at end insert—

    '(8A)   Payments received from charitable bodies, relations and friends will not be treated as income.'.

   

Mr Howard Flight
Mr James Clappison
Mr Peter Luff

8

Page     6,     line     5     [Clause     7],     at end insert—

    '(8B)   Periodic or maintenance payments to a spouse by agreement or court order in excess of £1,000 per month shall be treated as income for the purposes of this section.'.


   

Mr Howard Flight
Mr James Clappison
Mr Peter Luff

9

Page     7,     line     21     [Clause     10],     at end insert 'and having one or more children or qualifying young persons for whom they are responsible.'.

   

Mr Howard Flight
Mr James Clappison
Mr Peter Luff

20

Page     7,     line     24     [Clause     10],     at end insert—

    '(2A)   Any regulations made under subsection (2) shall include provision as to the minimum average number of weekly hours worked over a 12 month period to constitute qualifying remunerative work.'.


   

Mr Howard Flight
Mr James Clappison
Mr Peter Luff

11

Page     8     [Clause     12],     leave out lines 39 to 46 and insert 'Secretary of State'.


   

Mr Howard Flight
Mr James Clappison
Mr Peter Luff

12

Page     9,     line     4     [Clause     12],     leave out 'appropriate national authority' and insert 'Secretary of State'.


   

Steve Webb
Mr David Heath
Richard Younger-Ross

15

Page     16,     line     20     [Clause     23],     at beginning insert 'Subject to section (Means of payment of tax credits to recipients)'.

   

Mr Howard Flight
Mr James Clappison
Mr Peter Luff

13

Page     16,     line     30     [Clause     24],     at end insert 'subject to employers consulting with their employees as to whether they would prefer working tax credit payments to be made by the Board directly.'.

   

Steve Webb
Mr David Heath
Richard Younger-Ross

16

Page     16,     line     30     [Clause     24],     at end insert—

    '(1A)   Regulations under this section shall not apply to an employer with fewer than 15 employees'.


   

Mr Howard Flight
Mr James Clappison
Mr Peter Luff

14

Page     17,     line     42     [Clause     24],     at end insert—

    '(8)   The Board will refund to employers their costs incurred in making payments of working tax credit to employees.

    (9)   No employer with 20 or fewer employees will be bound by the regulations set out in this clause.'.


   

Mr Howard Flight
Mr James Clappison
Mr Peter Luff

2

Page     18,     line     43     [Clause     27],     leave out 'Board may decide that the excess, or any part of it' and insert 'excess'.


   

Mr Howard Flight
Mr James Clappison
Mr Peter Luff

18

Page     19,     line     2     [Clause     27],     leave out 'the Board decide'.

   

Mr Howard Flight
Mr James Clappison
Mr Peter Luff

19

Page     19,     line     6     [Clause     27],     leave out 'the Board decide'.

   

Mr Howard Flight
Mr James Clappison
Mr Peter Luff

17

Page     19,     line     35     [Clause     28],     at end insert—

    '(6)   The Board shall lay before both Houses of Parliament each year a return of overpaid amounts of all tax credit, and of the recovery of such, for the preceding year.'.


   

Mr Chancellor of the Exchequer

23

*Page     21,     line     22     [Clause     31],     after 'has' insert ', by reason of his fraud or neglect,'.

   

Mr Howard Flight
Mr James Clappison
Mr Peter Luff

3

Page     21,     line     40     [Clause     33],     at end insert—

    '(3)   The Secretary of State shall within one year of this section coming into effect and every year thereafter lay a report before Parliament on—

      (a) the extent of fraud in claims for tax credits, and

      (b) the measures he has taken to deal with fraudulent claims for tax credits, including measures to facilitate the early detection and prevention of such fraud.'.

   

Mr Frank Field
As an Amendment to Mr Howard Flight's proposed Amendment (NC3) (Page 21, line 40 [Clause 33]):

    Line     3,     after 'credits', insert ', including the estimated extent of fraud as a proportion of all error in such claims,'.

   

Mr Howard Flight
Mr James Clappison
Mr Peter Luff

5

Page     32,     line     25     [Clause     60],     at end insert '(except for regulations made under section (Access to social fund) or section (Access to passported benefits).'.

   

Mr Howard Flight
Mr James Clappison
Mr Peter Luff

21

Page     32     [Clause     60],     leave out lines 29 and 30.


   

Mr Howard Flight
Mr James Clappison
Mr Peter Luff

4

Page     33     [Clause     61],     leave out lines 34 to 36 and insert 'shall be approved by a resolution of each House of Parliament, before coming into effect.'.

   

Mr Howard Flight
Mr James Clappison
Mr Peter Luff

22

Page     33     [Clause     61],     leave out lines 37 to 43.


 
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Prepared 5 Feb 2002